CNH — what changed in the latest 10-Q
A section-by-section comparison of CNH's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-08-03 vs the prior 10-Q · 2026-04-30
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +62 | −76 | ~46 | 50 |
| Market risk (Item 3) | Text added/removed | +62 | −76 | ~46 | 49 |
| Controls & procedures | Text added/removed | +62 | −76 | ~46 | 49 |
| Legal proceedings | Text added/removed | +62 | −76 | ~46 | 49 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +62 | −76 | ~46 | 49 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-08-03
(All amounts in millions of dollars)June 30, 2026December 31, 2025
Pension, postretirement and other postemployment benefits332 366
Undistributed income (loss) from unconsolidated affiliates(9)11
Expenditures for assets under operating leases, net(281)(320)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash6 230
Text removed vs the prior filing · source: 10-Q · 2026-04-30
Basic earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Diluted earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Pension, postretirement and other postemployment benefits346 366
Trade and financing receivables related to sales, net319 351
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash11 72
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-03
(All amounts in millions of dollars)June 30, 2026December 31, 2025
Pension, postretirement and other postemployment benefits332 366
Undistributed income (loss) from unconsolidated affiliates(9)11
Expenditures for assets under operating leases, net(281)(320)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash6 230
Text removed vs the prior filing · source: 10-Q · 2026-04-30
Basic earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Diluted earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Pension, postretirement and other postemployment benefits346 366
Trade and financing receivables related to sales, net319 351
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash11 72
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-03
(All amounts in millions of dollars)June 30, 2026December 31, 2025
Pension, postretirement and other postemployment benefits332 366
Undistributed income (loss) from unconsolidated affiliates(9)11
Expenditures for assets under operating leases, net(281)(320)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash6 230
Text removed vs the prior filing · source: 10-Q · 2026-04-30
Basic earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Diluted earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Pension, postretirement and other postemployment benefits346 366
Trade and financing receivables related to sales, net319 351
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash11 72
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-08-03
(All amounts in millions of dollars)June 30, 2026December 31, 2025
Pension, postretirement and other postemployment benefits332 366
Undistributed income (loss) from unconsolidated affiliates(9)11
Expenditures for assets under operating leases, net(281)(320)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash6 230
Text removed vs the prior filing · source: 10-Q · 2026-04-30
Basic earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Diluted earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Pension, postretirement and other postemployment benefits346 366
Trade and financing receivables related to sales, net319 351
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash11 72
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-03
(All amounts in millions of dollars)June 30, 2026December 31, 2025
Pension, postretirement and other postemployment benefits332 366
Undistributed income (loss) from unconsolidated affiliates(9)11
Expenditures for assets under operating leases, net(281)(320)
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash6 230
Text removed vs the prior filing · source: 10-Q · 2026-04-30
Basic earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Diluted earnings per share attributable to CNH Industrial N.V.$0.01 $0.10
Pension, postretirement and other postemployment benefits346 366
Trade and financing receivables related to sales, net319 351
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash11 72
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice